Maine

The POER Office that Represents Maine is:

Marvin F. Poer and Company
31 State Street 9^th Floor
Boston, MA 02109
(617) 720-0182 (617) 227-8369 (Fax)

Managing Consultant:
Mr. Fred Sewall - Vice President

State Characteristics
Assessment Ratio:	100%
Fiscal Tax Year:	07/01 - 6/30
Valuation Authority:	City or Town
Collection Authority:	City or Town
Level One Appeal Name:	Formal Assessor Appeal
RE Rendition Required:	If requested
PP Rendition Required:	Yes
Consultant Certification or Licensing:	Not Required
Real Estate Taxable?	Yes
Personal Property Taxable?	Yes
Inventory Taxable?	No

Real Estate
RE Assessment Date:	Apr 1
RE Value Notices Issued:	July
RE Appeal Deadline:	Dec - Feb - 185 days after date of commitment
RE Tax Bills Issued:	July - Aug
RE Tax Bills Due:	Aug 1